Shalimova N. Audit in the system of social-economic relations of Ukraine

Dissertation is devoted to the subsequent development of theoretical and methodological basis of audit, substantiation of ways of functioning and mechanism of audit activity's regulation in the system of social-economic relations of Ukraine on the micro and macro levels in the conditions of globalization of world economic processes. The role and functions of audit in the system of social-economic relations from a position of institutional theory and in the financial control system have been investigated. The public function of statutory audit and its specific characteristics have been substantiated The conceptual approaches to the determining of audit's quality, classifications of audit information user's and its requirements, algorithm of ensuring the quality of auditor's report have been proposed. The reasons of "gap of expectations" in audit at the contemporary stage of social and economic development of country and the ways of its eliminations have been determined. The contemporary state of society's perceptions of audit has been investigated, the ways of elimination of "gap in communications" and mechanism of realization the guarantees of audit's quality on the micro and macro levels have been determined. The ways of development and regulation of statutory audit at the present situation for the purpose of increasing its quality have been poposed.